Market leading insight for tax experts
View online issue

Apprenticeship levy guidance

printer Mail

HMRC has updated its guidance Pay apprenticeship levy for employers, setting out who needs to pay the levy, how to work out what is owed and how to use the levy allowance. Apprenticeship levy is paid at a rate of 0.5% of an employer’s annual pay bill, and the revised guidance has been expanded to cover how the rules apply to connected companies.

The guidance also notes that the levy is still payable even if contributions are made to industry-wide training levy arrangements.

Issue: 1532
Categories: News